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Download 2010 tax forms Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. Download 2010 tax forms Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. Download 2010 tax forms However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. Download 2010 tax forms The new provisions are in the Supplement to Publication 463, which is reprinted below. Download 2010 tax forms Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. Download 2010 tax forms After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Download 2010 tax forms Certain provisions of this new law may reduce your taxes for 2001. Download 2010 tax forms The new law contains the following provisions. Download 2010 tax forms A new depreciation deduction, the special depreciation allowance. Download 2010 tax forms An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. Download 2010 tax forms If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. Download 2010 tax forms See Amended Return, later. Download 2010 tax forms Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. Download 2010 tax forms However, there is a limit on the depreciation deduction you can take for your car each year. Download 2010 tax forms See Depreciation Limit later. Download 2010 tax forms Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. Download 2010 tax forms This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. Download 2010 tax forms You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). Download 2010 tax forms See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. Download 2010 tax forms You can claim the special depreciation allowance only for the year the qualified property is placed in service. Download 2010 tax forms Qualified property. Download 2010 tax forms   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. Download 2010 tax forms You bought it new. Download 2010 tax forms You bought it after September 10, 2001. Download 2010 tax forms (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. Download 2010 tax forms ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. Download 2010 tax forms Example. Download 2010 tax forms Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. Download 2010 tax forms Bob's car is qualified property. Download 2010 tax forms Bob chooses not to take a section 179 deduction for the car. Download 2010 tax forms He does claim the new special depreciation allowance. Download 2010 tax forms Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . Download 2010 tax forms 75). Download 2010 tax forms He then figures the special depreciation allowance of $4,500 ($15,000 × . Download 2010 tax forms 30). Download 2010 tax forms The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . Download 2010 tax forms 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). Download 2010 tax forms However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . Download 2010 tax forms 75), as discussed next. Download 2010 tax forms Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. Download 2010 tax forms The limit is increased to $23,080 if the car is an electric car. Download 2010 tax forms The section 179 deduction is treated as depreciation for purposes of this limit. Download 2010 tax forms If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. Download 2010 tax forms For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). Download 2010 tax forms Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. Download 2010 tax forms S. Download 2010 tax forms Individual Income Tax Return, by April 15, 2003. Download 2010 tax forms At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. Download 2010 tax forms ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). Download 2010 tax forms If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). Download 2010 tax forms Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. Download 2010 tax forms For details, see Revenue Procedure 2002–33. Download 2010 tax forms (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. Download 2010 tax forms ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. Download 2010 tax forms Example. Download 2010 tax forms The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . Download 2010 tax forms 75 x . Download 2010 tax forms 20) depreciation deduction for his new car using MACRS. Download 2010 tax forms Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. Download 2010 tax forms Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. Download 2010 tax forms Bob's new filled-in Form 2106 is shown later. Download 2010 tax forms Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. Download 2010 tax forms As a general rule, you must make this election by the due date (including extensions) of your return. Download 2010 tax forms You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. Download 2010 tax forms To get this extension, you must have filed your original return by the due date (including extensions). Download 2010 tax forms At the top of the statement, print “Filed pursuant to section 301. Download 2010 tax forms 9100–2. Download 2010 tax forms ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. Download 2010 tax forms Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Download 2010 tax forms Deemed election for return filed before June 1, 2002. Download 2010 tax forms   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. Download 2010 tax forms You filed your 2001 return before June 1, 2002. Download 2010 tax forms You claimed depreciation on your return but did not claim the special depreciation allowance. Download 2010 tax forms You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. Download 2010 tax forms Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications
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Download 2010 tax forms Publication 516 - Main Content Table of Contents U. Download 2010 tax forms S. Download 2010 tax forms Tax ReturnFiling Information Foreign Bank Accounts U. Download 2010 tax forms S. Download 2010 tax forms Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Download 2010 tax forms U. Download 2010 tax forms S. Download 2010 tax forms Tax Return Filing Information If you are a U. Download 2010 tax forms S. Download 2010 tax forms citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. Download 2010 tax forms However, the special rules explained in the following discussions may apply to you. Download 2010 tax forms See also Tax Treaty Benefits, later. Download 2010 tax forms When To File and Pay Most individual tax returns cover a calendar year, January through December. Download 2010 tax forms The regular due date for these tax returns is April 15 of the following year. Download 2010 tax forms If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. Download 2010 tax forms If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Download 2010 tax forms You must pay interest on any tax not paid by the regular due date. Download 2010 tax forms Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. Download 2010 tax forms See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. Download 2010 tax forms If your return is filed late, the postmark or delivery service date does not determine the date of filing. Download 2010 tax forms In that case, your return is considered filed when it is received by the IRS. Download 2010 tax forms Extensions You may be able to get an extension of time to file your return and pay your tax. Download 2010 tax forms Automatic 2-month extension. Download 2010 tax forms   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. Download 2010 tax forms S. Download 2010 tax forms citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. Download 2010 tax forms To get this extension, you must attach a statement to your return explaining how you qualified. Download 2010 tax forms You will owe interest on any tax not paid by the regular due date of your return. Download 2010 tax forms Married taxpayers. Download 2010 tax forms   If you file a joint return, either you or your spouse can qualify for the automatic extension. Download 2010 tax forms If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Download 2010 tax forms Additional extension. Download 2010 tax forms   You can apply for an additional extension of time to file your return by filing Form 4868. Download 2010 tax forms You must file Form 4868 by the due date for your income tax return. Download 2010 tax forms   Generally, you must file it by April 15. Download 2010 tax forms However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Download 2010 tax forms Check the box on line 8 of Form 4868. Download 2010 tax forms Payment of tax. Download 2010 tax forms   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Download 2010 tax forms The late-payment penalty applies if, through withholding, etc. Download 2010 tax forms , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Download 2010 tax forms Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. Download 2010 tax forms Electronic filing. Download 2010 tax forms   You can file for the additional extension by phone, using your home computer, or through a tax professional. Download 2010 tax forms See Form 4868 for more information. Download 2010 tax forms Limit on additional extensions. Download 2010 tax forms   You generally cannot get a total extension of more than 6 months. Download 2010 tax forms However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Download 2010 tax forms   For more information, see Publication 54. Download 2010 tax forms Foreign Bank Accounts You must file Form TD F 90-22. Download 2010 tax forms 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. Download 2010 tax forms This applies if the combined assets in the account(s) were more than $10,000. Download 2010 tax forms Do not include accounts in a U. Download 2010 tax forms S. Download 2010 tax forms military banking facility operated by a U. Download 2010 tax forms S. Download 2010 tax forms financial institution. Download 2010 tax forms File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Download 2010 tax forms Do not attach it to Form 1040. Download 2010 tax forms If you are required to file Form TD F 90-22. Download 2010 tax forms 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). Download 2010 tax forms You also may be required to file Form 8938 with your U. Download 2010 tax forms S. Download 2010 tax forms income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Download 2010 tax forms For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. Download 2010 tax forms For more information, see Form 8938 and its instructions. Download 2010 tax forms U. Download 2010 tax forms S. Download 2010 tax forms Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Download 2010 tax forms If you are a U. Download 2010 tax forms S. 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Download 2010 tax forms Special Situations In the following two situations, your pay is from the U. Download 2010 tax forms S. Download 2010 tax forms Government and does not qualify for the foreign earned income exclusion. Download 2010 tax forms U. Download 2010 tax forms S. Download 2010 tax forms agency reimbursed by foreign country. Download 2010 tax forms   If you are a U. Download 2010 tax forms S. Download 2010 tax forms Government employee paid by a U. Download 2010 tax forms S. Download 2010 tax forms agency to perform services in a foreign country, your pay is from the U. Download 2010 tax forms S. Download 2010 tax forms Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Download 2010 tax forms This is true even if the U. Download 2010 tax forms S. Download 2010 tax forms agency is reimbursed by the foreign government. 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Download 2010 tax forms S. Download 2010 tax forms citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. Download 2010 tax forms Review the treaty text carefully. Download 2010 tax forms U. Download 2010 tax forms S. Download 2010 tax forms citizens must always file Form 1040. Download 2010 tax forms Non-U. Download 2010 tax forms S. Download 2010 tax forms citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. Download 2010 tax forms If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. 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Download 2010 tax forms   Pay differentials you receive as financial incentives for employment abroad are taxable. Download 2010 tax forms Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Download 2010 tax forms   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. Download 2010 tax forms The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Download 2010 tax forms Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Download 2010 tax forms Foreign areas allowances. Download 2010 tax forms   Certain foreign areas allowances are tax free. Download 2010 tax forms Your employer should not have included these allowances as wages on your Form W-2. Download 2010 tax forms   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Download 2010 tax forms Title I, chapter 9, of the Foreign Service Act of 1980. Download 2010 tax forms Section 4 of the Central Intelligence Agency Act of 1949, as amended. Download 2010 tax forms Title II of the Overseas Differentials and Allowances Act. Download 2010 tax forms Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Download 2010 tax forms These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. Download 2010 tax forms Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Download 2010 tax forms Cost-of-living allowances. Download 2010 tax forms   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. Download 2010 tax forms The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. Download 2010 tax forms Cost-of-living allowances are not included on your Form W-2. Download 2010 tax forms Federal court employees. Download 2010 tax forms   If you are a federal court employee, the preceding paragraph also applies to you. Download 2010 tax forms The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Download 2010 tax forms American Institute in Taiwan. 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Download 2010 tax forms Allowances or reimbursements for travel and transportation expenses. Download 2010 tax forms   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. Download 2010 tax forms Lodging furnished to a principal representative of the United States. Download 2010 tax forms   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. Download 2010 tax forms However, amounts paid by the U. Download 2010 tax forms S. Download 2010 tax forms government for your usual costs of operating and maintaining your household are taxable. Download 2010 tax forms If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Download 2010 tax forms Peace Corps. 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Download 2010 tax forms   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). Download 2010 tax forms    The cost of your meals is not a deductible moving expense. Download 2010 tax forms   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Download 2010 tax forms For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. Download 2010 tax forms Expenses must be reasonable. 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Download 2010 tax forms If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Download 2010 tax forms Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Download 2010 tax forms Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Download 2010 tax forms Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Download 2010 tax forms Outside the U. Download 2010 tax forms S. Download 2010 tax forms If you are outside the United States, taxpayer assistance is available at the following U. Download 2010 tax forms S Embassies or consulate. Download 2010 tax forms Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. Download 2010 tax forms If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Download 2010 tax forms If you are in a U. Download 2010 tax forms S. Download 2010 tax forms territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Download 2010 tax forms S. Download 2010 tax forms Virgin Islands) and have a tax question, you can call 1-800-829-1040. Download 2010 tax forms Evaluating the quality of our telephone services. Download 2010 tax forms To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Download 2010 tax forms One method is for a second IRS representative to listen in on or record random telephone calls. Download 2010 tax forms Another is to ask some callers to complete a short survey at the end of the call. Download 2010 tax forms Walk-in. Download 2010 tax forms Some products and services are available on a walk-in basis. Download 2010 tax forms   Products. Download 2010 tax forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Download 2010 tax forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Download 2010 tax forms Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Download 2010 tax forms Services. Download 2010 tax forms You can walk in to your local TAC most business days for personal, face-to-face tax help. Download 2010 tax forms An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Download 2010 tax forms If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Download 2010 tax forms No appointment is necessary—just walk in. Download 2010 tax forms Before visiting, check www. Download 2010 tax forms irs. Download 2010 tax forms gov/localcontacts for hours of operation and services provided. Download 2010 tax forms If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Download 2010 tax forms You can leave a message and a representative will call you back within 2 business days. Download 2010 tax forms All other issues will be handled without an appointment. Download 2010 tax forms To call your local TAC, go to  www. Download 2010 tax forms irs. Download 2010 tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Download 2010 tax forms Outside the U. Download 2010 tax forms S. Download 2010 tax forms If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Download 2010 tax forms S. Download 2010 tax forms Embassies and consulates. Download 2010 tax forms Mail. Download 2010 tax forms You can send your order for forms, instructions, and publications to the address below. Download 2010 tax forms You should receive a response within 10 days after your request is received. Download 2010 tax forms  Internal Revenue Service 1201 N. Download 2010 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Download 2010 tax forms S. Download 2010 tax forms If you are outside the United States, you can get tax assistance by writing to the address below. Download 2010 tax forms  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Download 2010 tax forms   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Download 2010 tax forms Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Download 2010 tax forms TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Download 2010 tax forms Remember, the worst thing you can do is nothing at all. 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Download 2010 tax forms   TAS also handles large-scale or systemic problems that affect many taxpayers. Download 2010 tax forms If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Download 2010 tax forms irs. Download 2010 tax forms gov/advocate. Download 2010 tax forms    Outside the U. Download 2010 tax forms S. Download 2010 tax forms If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Download 2010 tax forms You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Download 2010 tax forms R. Download 2010 tax forms 00968-8000 Low Income Taxpayer Clinics (LITCs). Download 2010 tax forms   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Download 2010 tax forms Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Download 2010 tax forms These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Download 2010 tax forms Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Download 2010 tax forms For more information and to find a clinic near you, see the LITC page on www. Download 2010 tax forms irs. Download 2010 tax forms gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Download 2010 tax forms This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Download 2010 tax forms Free tax services. 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Download 2010 tax forms You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Download 2010 tax forms Prior-year forms, instructions, and publications. Download 2010 tax forms Tax Map: an electronic research tool and finding aid. Download 2010 tax forms Tax law frequently asked questions. Download 2010 tax forms Tax Topics from the IRS telephone response system. Download 2010 tax forms Internal Revenue Code—Title 26 of the U. Download 2010 tax forms S. Download 2010 tax forms Code. Download 2010 tax forms Links to other Internet-based tax research materials. Download 2010 tax forms Fill-in, print, and save features for most tax forms. Download 2010 tax forms Internal Revenue Bulletins. Download 2010 tax forms Toll-free and email technical support. Download 2010 tax forms Two releases during the year. Download 2010 tax forms  – The first release will ship the beginning of January 2013. Download 2010 tax forms  – The final release will ship the beginning of March 2013. Download 2010 tax forms Purchase the DVD from National Technical Information Service (NTIS) at www. Download 2010 tax forms irs. Download 2010 tax forms gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Download 2010 tax forms Prev  Up  Next   Home   More Online Publications